2012 Delaware Code
Title 30 - State Taxes
CHAPTER 41. TELEGRAPH AND TELEPHONE COMPANIES
§ 4101. Tax and statement requirements on telegraph lines.

(a) Every individual, firm or corporation owning, maintaining or operating any line or lines of telegraph within this State shall be subject to taxation for the use of the State, in the manner prescribed in this section.

(b) Each such individual, firm or corporation shall annually, on June 15, pay to the Secretary of Finance for the use of the State a tax of 60 cents per mile for the longest wire within the State, a tax of 30 cents per mile for the next longest wire, and a tax of 20 cents per mile for each and every other wire owned, maintained and operated within the State by each such individual, firm or corporation. Every such individual, firm or corporation shall annually, on June 1, make and deliver to the Secretary of Finance a statement in writing, verified by the oath of such individual or 1 of the members of such firm, or by the president, general manager or treasurer of such corporation, showing the whole number of miles of wire owned, maintained or operated within this State by any such individual, firm or corporation, and also designating the length and location of the longest and next longest wires of each.

18 Del. Laws, c. 460, § 1; 25 Del. Laws, c. 6, § 5; Code 1915, § 52; Code 1935, § 49; 30 Del. C. 1953, § 4101; 57 Del. Laws, c. 741, § 23; 60 Del. Laws, c. 16, § 1.;